IBERSOL | Integrated Management Report | 2025

CORPORATE GOVERNANCE REPORT Recommendation / Content Degree of compliance Governance Report II.3.1. The Articles of Association or equivalent means adopted by the company set out the mechanisms to ensure that, within the limits of the applicable laws, the members of the management and supervisory bodies have permanent access to all necessary information to assess the performance, situation and development prospects of the company, including, specifically, the minutes of the meetings, the documentation sup- porting the decisions taken, the convening notices and the archive of the meetings of the executive management body, without prejudice to access to any other documents or persons who may be requested to provide clarification. adopted 21 to 23, 29, 34, 35, 38, 50 to 55 and 63 to 65 II.3.2. Each body and committee of the company ensures, in a timely and adequate man- ner, the interorganic flow of information required for the exercise of the legal and statutory powers of each of the other bodies and committees. adopted 21 to 23, 29, 34, 35, 38, 50 to 55 and 63 to 65. II.4.1. By internal regulation or an equivalent hereof, the members of the management and supervisory bodies and of the internal committees shall be obliged to inform the respective body or committee whenever there are any facts that may consti- tute or give rise to a conflict between their interests and the interest of the com- pany. adopted 18, 27, 29, 32, 49, 89 to 91 Annex A to this Report (in particular points 6 and 3.1B). 314